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Company Registration No. 12895401 (England and Wales)
VIPHON LIMITED Unaudited accounts for the year ended 30 September 2025
VIPHON LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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VIPHON LIMITED Company Information for the year ended 30 September 2025
Director
Richard Goodliffe
Secretary
Richard Goodliffe
Company Number
12895401 (England and Wales)
Registered Office
71-75 SHELTON STREET LONDON GREATER LONDON WC2H 9JQ UNITED KINGDOM
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VIPHON LIMITED Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
526 
2,722 
Current assets
Inventories
202,298 
7,453 
Debtors
5
38,388 
37,605 
Cash at bank and in hand
942 
3,336 
241,628 
48,394 
Creditors: amounts falling due within one year
6
(224,182)
(61,745)
Net current assets/(liabilities)
17,446 
(13,351)
Net assets/(liabilities)
17,972 
(10,629)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
17,971 
(10,630)
Shareholders' funds
17,972 
(10,629)
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 September 2026 and were signed on its behalf by
Richard Goodliffe Director Company Registration No. 12895401
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VIPHON LIMITED Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
VIPHON LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12895401. The registered office is 71-75 SHELTON STREET, LONDON, GREATER LONDON, WC2H 9JQ, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Straight Line
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 October 2024
8,783 
At 30 September 2025
8,783 
Depreciation
At 1 October 2024
6,061 
Charge for the year
2,196 
At 30 September 2025
8,257 
Net book value
At 30 September 2025
526 
At 30 September 2024
2,722 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
1 
1 
Amounts falling due after more than one year
Other debtors
38,387 
37,604 
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VIPHON LIMITED Notes to the Accounts for the year ended 30 September 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
5,061 
21,915 
Trade creditors
138,701 
- 
Taxes and social security
80,420 
39,830 
224,182 
61,745 
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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